Budget & Taxes

signed · South Dakota · House Mar 4, 2026

HB 1233: modify provisions for a tax collection agreement with an Indian tribe.

HB 1233 modifies South Dakota's tax collection agreements with Indian tribes by expanding the list of state taxes tribes can collect on behalf of the state. The bill adds 13 specific taxes to the existing list, including retail sales tax, cigarette tax, motor vehicle excise tax, and remote seller sales tax. Under the agreement, tribes would collect these taxes and the state would retain a set percentage of the collected revenue as an administrative fee. This directly affects tribal governments (as tax collectors) and South Dakota's Department of Revenue (as the state entity managing collections).

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands state tax collection via tribes, increasing revenue retention through administrative fees, strengthening fiscal management and budget revenue streams.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

passed both · South Dakota · Senate Mar 2, 2026

SB 223: modify the requirements for a petition to refer an excess tax levy of a school district to a vote.

SB 223 modifies South Dakota's process for school districts to refer excess tax levies to voter approval. It changes the petition signature requirement from a flat 50 voters to "at least five percent of the registered voters" in the school district. The bill also adjusts notice rules, waiving newspaper publication requirements if the district mails the resolution to all property taxpayers within 20 days. This affects school districts seeking voter input on tax increases and directly impacts local taxpayers who may petition to refer levy decisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces petition signatures for school tax levies (5% vs 50 voters), facilitating voter approval of tax increases and aligning with fiscal management processes.85% confidence ✓ EducationSupports EducationBill eases petition requirements for school tax levies, facilitating voter approval of funding increases for school districts.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

signed · South Dakota · Senate Mar 2, 2026

SB 73: revise provisions relating to state financial practices.

SB 73 revises South Dakota's state financial practices by requiring state agencies to file consulting contracts with the state auditor within five days of final approval and display these contracts, along with other specified contracts (like those for $10,000+ services), on a public website. It mandates that agencies retain original claims, invoices, and vouchers for at least seven years. The bill also adjusts mileage reimbursement rates, setting a standard rate of 51 cents per mile (or the IRS business rate, whichever is greater) for regular state vehicle use, and increasing it to 68 cents per mile for vehicles transporting individuals with special needs. These changes focus on improving transparency, record-keeping, and standardizing financial procedures across state agencies.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates transparency in state contracts and financial records, promoting fiscal accountability and responsible budget management per Public Fiscal Administration subjects.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

failed · South Dakota · Senate Feb 24, 2026

SB 205: revise registration fees for drones and establish a fund to support drone aviation.

SB 205 revises drone registration fees in South Dakota, charging 1.5% of purchase price for agricultural drones and 2% for all other drones. The collected fees fund a new "drone aviation fund" administered by the Board of Technical Education to support drone training grants at state technical colleges. This bill directly affects drone owners (especially agricultural users) by changing their registration tax rates and creating a dedicated funding source for drone industry workforce development. The fund will receive all drone registration fees and interest, with expenditures requiring annual budget approval. The bill does not apply to small unmanned aircraft systems covered under federal regulations.

Topics ✓ Budget & TaxesSupports Budget & TaxesRevises drone registration fees (tax) to fund drone training grants, directly allocating tax revenue to support workforce development programs.95% confidence ✓ EducationSupports EducationDirectly funds drone training grants at state technical colleges via new aviation fund, supporting higher education workforce development.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill creates a dedicated fund for drone training grants at technical colleges, directly advancing workforce development in a growing industry and supporting employment standards through skill-building.80% confidence ✓ TechnologySupports TechnologyFunds drone training grants for industry workforce development, directly advancing drone technology sector through dedicated fee-based funding.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · South Dakota · House Feb 18, 2026

HB 1318: prohibit natural asset companies.

HB 1318 prohibits South Dakota from engaging with or investing in "natural asset companies," defined as for-profit entities that manage ecological resources like soil, biodiversity, or water quality for financial gain. The bill bans state contracts, investments, and bonds involving these companies, prohibits them from operating in the state, and voids any contracts entered after July 1, 2026. It also requires the Secretary of State to revoke business licenses for such companies and prevents natural assets (e.g., land, water rights) from being transferred to them. The law applies broadly to corporations and LLCs classified as natural asset companies but excludes state retirement systems and investment councils.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts state investments in natural asset companies, limiting fiscal spending on such entities per Custody and Investment of State Funds subject.85% confidence ✓ EnvironmentSupports EnvironmentBans state investment in for-profit entities managing ecological resources for profit, preventing commodification of nature and aligning with environmental protection.80% confidence | Rep's Stance ✗ Voted No ✓ Supports Budget & Taxes

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passed · South Dakota · Senate Feb 18, 2026

SJR 503: applying to the United States Congress for a convention of the states to propose amendments to the United States Constitution regarding the imposition of fiscal restraints on the federal government, further limiting the power and jurisdiction of the federal government, and limiting the terms of office for members of Congress and other federal officials.

South Dakota's Senate Joint Resolution 503 applies to the U.S. Congress to call a convention of states for proposing constitutional amendments. The resolution specifically requests amendments to impose fiscal restraints on federal spending, further limit federal power and jurisdiction, and establish term limits for members of Congress and other federal officials. It includes conditions requiring the convention to be limited to these topics only and ensuring Congress performs only a ministerial role in convening it. This procedural resolution does not create new law but initiates a state-level step toward potential constitutional change under Article V of the U.S. Constitution.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly seeks to impose fiscal restraints on federal spending, directly advocating for limitations on government budgetary power - a core aspect of the Budget & Taxes topic.90% confidence | Rep's Stance ✗ Voted No ✓ Supports Budget & Taxes

Track

signed · South Dakota · House Feb 11, 2026

HB 1021: authorize the Department of Agriculture and Natural Resources to dismantle and demolish buildings on the South Dakota State Fairgrounds, to make an appropriation therefor, and to declare an emergency.

HB 1021 authorizes South Dakota's Department of Agriculture and Natural Resources to dismantle and demolish specific structures at the South Dakota State Fairgrounds in Huron, including barns at Livestock Avenue and Market Street and Quonset huts on Lincoln Avenue South. The bill appropriates $337,000 for this work and allows the department to accept additional funding from federal sources or donations. It declares an emergency to expedite the demolition, repair infrastructure, and clear the land, with all funds restricted to these specific projects. The measure directly affects the physical property of the fairgrounds, not broader public policy.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $337,000 for specific infrastructure demolition, directly allocating state budget funds for a designated project.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · Senate Feb 11, 2026

SB 12: provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.

South Dakota's SB 12 allows qualifying veterans with certain disabilities (like loss of use of both lower extremities) or their unremarried surviving spouses to request refunds for property taxes paid in the previous four years if they missed the application deadline for an existing property tax exemption. The bill amends tax exemption rules to permit petitions to county commissioners for these refunds, which the commissioners may approve or deny at their discretion. It directly affects veterans and surviving spouses who previously paid taxes they might have qualified to avoid. The refund mechanism applies only to taxes paid in the four years prior to the petition, not future exemptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax refunds for veterans, reducing their tax burden - direct tax relief aligning with support indicators.95% confidence ✓ VeteransSupports VeteransEnables property tax refunds for qualifying veterans and surviving spouses who missed exemption deadlines, expanding financial benefits through retroactive relief.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes